Employee Plans

NOTICE 2018–88, page 817. This notice is intended to initiate and inform the process of developing guidance under sections 4980H and 105(h) that would address issues raised in the NPRM (REG-135724–17) that was issued on October 29, 2018 (83 FR 54420), and requests comments on potential approaches developed by the Treasury Department and the IRS, so employers understand how to structure HRAs integrated with individual health insurance coverage to avoid assessable payments (section 4980H) and potential loss of the exclusion from income for employerprovided health benefits (section 105(h)).

REG-107813–18, page 841. These proposed regulations would amend the current regulations under § 401(k) relating to hardship distributions. Section 41113 of the Bipartisan Budget Act of 2018 (BBA) directs the Secretary to remove the requirement in the current regulations that an employee’s plan contributions be suspended for at least 6 months following a hardship distribution from the plan. The proposed amendments would conform the regulations with section 41113 and would update the regulations to reflect BBA § 41114 and certain other statutory changes to 401(k) plans.

Finding Lists begin on page ii.